Introduction:

Developing professional competencies requires a structured approach to identify gaps and plan for

targeted improvements.

Commitment to Development:

Conducting a skills assessment and creating a development plan demonstrates a proactive and

strategic approach to professional growth.

Options Analysis:

Option A: Requesting to be part of all engagements shows enthusiasm but does not ensure targeted

competency development.

Option B: Attending training courses is beneficial but without a targeted plan, it may not address

specific needs.

Option C: Completing a skills assessment and development plan directly addresses individual training

needs and sets a clear path for professional growth.

Option D: Attending webinars is useful but should be part of a broader development strategy.

Conclusion:

The best demonstration of an internal auditor's commitment to developing professional

competencies is completing a skills assessment and development plan for targeted training needs.

Reference:

Internal Audit Standards and Practice Guides